ABU YUSUF DAN PAJAK (KONSEP DALAM KITAB AL-KHARAJ DAN RELEVANSINYA DA-LAM EKONOMI SAAT INI)
| Autor: | Arif Zunaidi |
|---|---|
| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | Fenomena, Vol 20, Iss 1, Pp 61-76 (2021) |
| Druh dokumentu: | article |
| ISSN: | 1412-5439 2656-7369 |
| DOI: | 10.35719/fenomena.v20i1.49 |
| Popis: | As a well-known figure, Abu Yusuf has written a phenomenal work in taxation studies, namely al-Kharaj. This book which written at the request of the Caliph Harun ar-Rashid is used as a guide in tax management efforts. As one of the important sectors in state revenue, taxes should not deceive the public from their percentage. The article aims to find out the context of Al-Kharaj and its contents. Therefore, this study seeks to reveal the thoughts of Abu Yusuf and his background which were traced through his attitudes, writings, and responses to a case that occurred at that time. In addition, the paper is also to find out the tax concept initiated by Abu Yusuf and its practice in economic conditions' today. The results of this study found that Abu Yusuf's thought about taxes is one of the concepts that is still used today. This concept is applied in determining the percentage of tax revenue by the state. The Al-Kharaj concept is also used in the land and building tax (PBB) and customs revenue sectors. |
| Databáze: | Directory of Open Access Journals |
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